@dfkt - Thanks. That clears up a lot. I've read some other comments that say the SM3s lower midrange seems boosted in comparison to the upper midrange, and what you're describing fits with what happens when I boost the lower midrange and bass of the PFE. The sound has more weight, but the upper mids and treble take a slight step back relative to the rest of the spectrum.

This isn't a bad thing as it actually makes the PFE a little more dynamic and more pleasant to listen to, especially at lower volumes. The sound just has more body.

I can now better understand what you mean when you said the SM3 treble takes a backseat to the mids and bass, but it's not rolled off or muffled.

dfkt or anybody else who has the SM3. Could you do the following tests for me?

1. Perform a frequency sweep from 20hz to 20khz. Where do you hear the SM3 rolling off? dfkt has already said it's starts rolling off below 30hz, but what about at the top end? Any there any spikes or dips in the audible range?

2. Could you add a few db at ~4khz and ~6khz using an EQ? How does the sound change? People have reported increased clarity - does the clarity increase a lot? A little? Does the harshness or sibilance increase?

At low listening levels (can't stand sine waves at high volumes): 20Hz is where they start, above 30Hz it all sounds linear to me, then there's a slight perceived dip between 1.6-2kHz, a slight peak around 3kHz, another slight peak around 4.1kHz, then a slight dip around 4.7kHz, a broad peak between 6.2-10kHz, then it slowly starts rolling off towards 16.5, where my hearing ends. All in all, nothing extravagant, typical hearing curve.

I feel no need trying to increase their clarity - they are perfectly clear to my ears, after all this time getting used to them.

One EQing step that might make them easier to listen to for people who aren't accustomed to them, is lowering the band around ~150-500Hz by a few dB. But I got used to their signature, and I like them as they are. Their treble is basically perfect to my ears (that's why I gave it best place in my spreadsheet), personally I would at most use a high shelf of a few dB above ~2kHz for people that find the treble energy to be too little. I wouldn't start messing with specific bands in the high range - it might break their nice treble response.

Got my Sansa Clip about 2 weeks ago and started testing the SM3's. I should tell, I didn't have any experience with IEM's before, the SM3's are my first ones.

So, my first impression was "Damn! How to use them?!" I couldn't get the mystical "good seal", I couldn't even get it into my ears with both foam and silicone tips (I got my ears cleaned, so I don't thing it was an earwax or smth. similar issue).

After some training and reading howtos, I could turn it into my ears. But... SM3 hurted my ears very much. After some days of tries and fails I inserted them successfully. Now I can say, they are really enough comfortable, and I can wear it for fairly long listening sessions (8 hours and above).

Some more impressions about comfort (I don't know are this things only about the SM3 or all IEMs): I must use them at relatively low volumes, or my ears became tired. I didn't mention such effect with my full-sized speaker system or circumaural Sony DR-S4's. The next thing is a cord: I'm afraid to injure it accidently. So, first days I afraid even to move my head (especially if remember the price of the IEM's)

Some words about the sound... I wasn't dissapointed with first out-of-the box impression, like some people over the Internet reported. I liked SM3's clearness at first sight (heard?). I didn't mention any treble issue too, the tremble was excellent. But, there was a some lack of bass. I think, it was a seal issue (I still cant get good sound with stock foam tips, I'm using only silicone ones).

Now, after about 5 days of issue-free experience with SM3 I can say, I like them. I don't have much experience with 'phones, so I can't compare SM3's to anything else from this world. But I think their sound signature is close to my full-sized sytem's (Yamaha NS-700 ) one: there is no noticeable coloration. Music sounds neutral, there is no "warmth" or "analytical artefacts", like some 'phones I heard before had. I think SM3 have more dynamics, more fidelity, more clearness and separation than everything I've heard before.

And, yes, I rediscovered my music: some albums, that I didn't like before became very interesting and pleasurable for me because SM3 can reproduce the music in a very clear way without almost any distortion or dirt. For example, I like the way, that they play Thy Catafalque - "Róka Hasa Rádió" album.

And such hard-to-reproduce things like Korovakill - "Waterhells" (2001) or Adversus - "Winter, so unsagbar Winter" (2003) sound acceptable to me with SM3 (Damn, I can listen Adversus on the 'phones, unbelievable!). The album, that I allways use to test audio equipment, Anathema's "Judgement" sounds great too.

And, in conclusion, I have some questions:
1. Can I do something to protect the cord? (I've have seen a picture of silicon cover for the cord somewhere in the Internet. Are such things useful for SM3's cord?).
2. How to clean the nozzle with provided cleaning tool? Should I remove tips before cleaning? Should I use some washing agents like soap or H2O2 (hydrogen peroxide) or something else?
3. Should I do anything else for maintainence of the SM3?

1. Can I do something to protect the cord? (I've have seen a picture of silicon cover for the cord somewhere in the Internet. Are such things useful for SM3's cord?).

I haven’t seen what you describe but even if it exists I’d pass on some cable sheath. It would defeat the beauty of thier light weight twisted cable that reminds me of the Ultimate Ears, Westone and other high end cables. Who knows it could add microphonics and definitely add weight to the equation. I would say take care of them as it does not look easily user replaceable, you’d have to open the housing shells and re-solder in a new one when you get to the point of replacement. BTW my ue11 cables have lasted two year now and I've really put them through some hard use, sure they're ready for replacement but they're still working and in my case it's unplug the old and plug in the new.

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2. How to clean the nozzle with provided cleaning tool? Should I remove tips before cleaning? Should I use some washing agents like soap or H2O2 (hydrogen peroxide) or something else?

Keeping them clean is important, also do not slam them down, throw them around or drop them so they get shock impact. This is because armatures can easily get damaged this way and even if they still work fine after sever drops, this type of treatment can significantly reduce the armatures life span. Armature expected life quoted from UE to me was 6 to 7 years and if they're constantly abused one can expect much less than half.

I just received a pair from soundearphones. Got them at $250. All good so far, except the where the two parts of the plastic housing meet there are SHARP ridges. I guess I will have to shave them down to make them more comfortable.

I wonder how they are, maybe I should get them. SM3 are very tip-dependent to my ears, only the Alpine/Sensorcom and the PFE tips with spacers work really well for me. The included Comply foamies are horrible, they make them sound as boring as Etymotic for me.